OVTALOGO

Ohio Virtual Tax Academy

Tax Information Webinars Since 2014

Participants: 12,428
CLE/CPE Credits Issued: 31,899.5    

... and counting

This event has closed.

Materials for the event can be found in the Agenda section of the page.

 

The Ohio Virtual Tax Academy (OVTA) is a free event designed to provide tax-related information to small business owners. Attorneys and accountants are also invited to attend and can earn up to three (3) CLE credits (pending Ohio Supreme Court approval) and up to three and a half (3.5) CPE credits. More information about the next OVTA will be available soon.

The next OVTA webinar is scheduled for: August 15, 2018 

Important: If you are seeking CLE and/or CPE credit, you will be expected to watch/listen for the VTA “code words” that will be scattered throughout the presentations.  There are a total of six words that you will need to remember.  Upon exiting the event, you will be prompted to supply the code words in order to receive credit.  Failure to identify the appropriate code words will result in a loss of possible credit awarded. Effective January 1, 2014, attorneys may earn up to 12 hours of self-study CLE credit towards their annual limit from online webinars. The Ohio Department of Taxation is an equal opportunity employer and provider of ADA services.

If you have any questions please email Organizational Development or call us at (614) 466-7560. Our normal business hours are Mon-Fri 8:00 am - 5:00 pm.

August 2018 Agenda/Materials

Important:

The information presented in the slide presentations and contained in the FAQs is accurate as of the date of the presentation. To the extent that the positions stated in the FAQs do not conflict with any recent legislation, such positions are still in effect.  However, please note that the presentations and FAQs related to OVTA webinars are static and will not be updated to reflect more recent legislation, rules, court decisions, Information Releases or other types of guidance.  Additionally, many times the facts and circumstances surrounding the specific scenario will impact the answer.  Please contact the Department directly if you have any questions (Individual Income Tax - (800) 282-1780 or Business Tax - (888) 405-4039).

8:20 - 8:30

Opening Remarks

Lelia Brisco & Joe Testa

8:30 - 9:30

CAT Legal Update

This segment of the program will cover recent Commercial Activity Tax (CAT) Ohio Supreme Court and Board of Tax Appeals decisions. We will also discuss notable CAT legal issues recently decided by the Tax Commissioner and give a brief overview of the audit and appeals processes.
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Robert Koenig & Benjamin Waterman

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9:30 - 9:40

Break

 

9:40 - 10:40

Sales & Use Tax for Construction

This session will cover common sales tax issues encountered by construction contractors including real vs. personal property, certifications, exemption certificates. The presentation will also cover the taxability of material acquisitions and construction supplies. We will also review how to properly handle tax exempt jobs including what forms are required to be maintained by the contractor.
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Ryan Sabol & Brian Sommers

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10:40 - 10:50

Break

 

10:50 - 11:50

Refunds for Business Taxes

This session will cover the refund process for the Sales & Use Tax, Commercial Activity Tax, Financial Institutions Tax, Petroleum Activity Tax, Municipal Net Profit Tax and Wireless 911.
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Sheryl Lauer & Justin Smith

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 11:50 - 12:00

Evaluations/Closing Remarks

Lelia Brisco

 

What is the rule regarding refunds of overpayments on city net profits tax?

The Department of Taxation must issue the refund within 90 days of receipt of the refund request. If the refund is not issued within 90 days the Department will pay interest. 

What is the rule regarding refunds of overpayments on city net profits tax?

The Department of Taxation must issue the refund within 90 days of receipt of the refund request. If the refund is not issued within 90 days the Department will pay interest. 

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Presenters
Joe Testa

Joe Testa            

Tax Commissioner

Joe W. Testa is the 18th Tax Commissioner to lead the Ohio Department of Taxation. The Tax Commissioner is responsible for administering and enforcing most state and many local government taxes, including the state income tax, state and local sales taxes, and several business and excise taxes. All told, these taxes provide approximately $30 billion in revenues to support funding of Ohio’s schools and colleges, Medicaid, law enforcement, transportation and a myriad of other public services.

 

Lelia Brisco

Lelia Brisco

Program Facilitator

Lelia started her position as Training Officer with Organizational Development (OrgD) in November 2010. She began her career with the Department of Taxation in 2007, in the processing division. Lelia was a 13 year member of the Air Force Guard and Reserve, and held the position of Training Assistant. Lelia currently trains classes such as Customer Service, Work Place Violence, Managing Multiply Priorities, SOJT and Train the Trainer. She assist with the CCC, Holiday Food Basket, Operation Feed, and manages special projects.

 

Robert Koenig

Robert Koenig

Attorney, Tax Appeals Division

Robert Koenig has been an attorney with Office of Chief Counsel of the Ohio Department of Taxation since 1994. He has worked in most areas of taxation during his time with the Department. Currently, he works on appeals and hearings in Commercial Activity Tax, Public Utility Taxes, Excise Taxes, and other taxes. He also manages the Department of Taxation’s Exempt Facilities / Pollution Control program. He is a Certified Public Accountant (non-practicing license) in Ohio and is a member of the Ohio Bar.

 

Benjamin Waterman

Benjamin Waterman

Division Counsel, Office of Chief Counsel

Ben serves as division counsel for the Ohio Department of Taxation. His primary focus is on legal matters arising from the administration of the commercial activity tax, the petroleum activity tax, the beer, wine, and alcoholic mixed beverages excise taxes, and the replacement tire fee. As division counsel, Ben drafts legal ruling letters, administrative rules, information releases, legislative analyses, and legal memoranda. He also advises and consults with the various divisions within the Department on a wide range of legal issues pertaining to his taxes. Ben has been with the Department for five years and previously served as legal counsel to the Bankruptcy Division and as a tax agent in the Business Tax Division.

 
Ryan Sabol

Ryan Sabol

Attorney, Tax Appeals Division

Ryan is a new attorney with the Ohio Department of Taxation and has served as a hearing officer within the Tax Appeals Division since April 2018. Prior to working with the Department, Ryan earned his law degree from Ohio Northern University’s Pettit College of Law and his Master of Laws in Taxation (LL.M.) degree with honors from Capital University Law School. Ryan’s current duties include conducting administrative hearings within the department and issuing the Tax Commissioner’s final determinations in Sales and Use Tax matters.

 
Brian J. Sommer

Brian J. Sommer

Tax Examiner Specialist, Audit Division

Brian is a Tax Examiner Specialist in the audit division of the Ohio Department of Taxation. He began working at the Ohio Department of Taxation as a field auditor at the Dayton district office in 2010. Prior to joining the Department, he worked in public accounting providing accounting, tax, and consulting services primarily to the manufacturing and construction industries. Currently, he specializes in conducting sales and use tax audits as well as reviewing sales and use tax refund claims. He primarily works in the area of manufacturing, construction, and oil & gas. Brian is a 2006 graduate of Wright State University with a B.S.B. in Accountancy.

 
Sheryl Lauer

Sheryl Lauer

Tax Examiner Manager, Audit Division

Sheryl Lauer is a Tax Examiner Manager in the Audit Division Refund Unit at the Ohio Department of Taxation. Sheryl began her state tax career in the Taxpayer Services (TPS) Division where she handled inquiries involving business taxes. Sheryl worked on the Habitual Offenders and Liquor Renewal/Release Programs before she became a lead agent in the Discovery Unit. In 2013, Sheryl became a Supervisor in TPS where she oversaw the personal income and business taxes training programs for new agents handling tax phone calls. She holds a Bachelor’s Degree in Business Administration from Defiance College and a Bachelor’s Degree in Accounting from Franklin University.

 
Justin Smith

Justin Smith

Tax Examiner Specialist, Business Tax Division

Justin began his career with the Department of Taxation in 2010 as a tax commissioner agent (TCA) 1 in the Commercial Activity Tax Division. In September 2013, Justin was promoted to a TCA 3, and in December 2015, he was promoted to TCA 4 in the Business Tax Division. In July 2017, he remained in the Business Tax Division and became a Tax Examiner Specialist. Justin holds a Bachelor's Degree in Business Administration from Bowling Green State University.